If a person chooses the mileage method...……..traveling salesman, whomever...…….then when that vehicle is terminated, ie removed from the "business", by sale, trade, etc...…..there still has to be a calculation of depreciation recapture.  So, the method does not avoid that problem.

Under the mileage method, a portion of the allowed rate is deemed to be depreciation...…..with the balance for insurance, fuel, etc.

So, when using the mileage method, one is also depreciating the vehicle officially-------- it is just not obvious, since there is no line item called depreciation, such as there is under the "regular" (actual) method.